2019绋呭嫏(w霉)甯 €冭│銆婅病(c谩i)鍕�(w霉)鑸囨渻(hu矛)瑷�(j矛)銆嬪柈閬告彁楂橀

鏇存柊鏅�(sh铆)闁擄細2019-09-19 13:47:21 渚嗘簮锛氱挵(hu谩n)鐞冪恫(w菐ng)鏍�

鐎忚

鏀惰棌

绋呭嫏(w霉)甯牨(b脿o)鍚嶃€佽€冭│銆佹煡鍒嗘檪(sh铆)闁� 鍏嶈不(f猫i)鐭俊鎻愰啋

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鐛插彇椹�(y脿n)璀� 绔嬪嵆闋�(y霉)绱�

璜�(q菒ng)?zh铆)椤氭啛D鐗囬(y脿n)璀夌⒓鍚庣嵅鍙栫煭淇￠(y脿n)璀夌⒓

鐪嬩笉娓呮锛屾彌寮靛湒鐗�

鍏嶈不(f猫i)鐛插彇鐭俊椹�(y脿n)璀夌⒓

鎽樿 2019骞寸▍鍕�(w霉)甯 €冭│姝ｅ湪鍌欒€冮殠娈�锛岀挵(hu谩n)鐞冪恫(w菐ng)鏍＄法杓偤鑰冪敓鐧�(f膩)甯冣€�2019绋呭嫏(w霉)甯 €冭│銆婅病(c谩i)鍕�(w霉)鑸囨渻(hu矛)瑷�(j矛)銆嬪柈閬告彁楂橀鈥濈殑鏂拌仦锛岀偤鑰冪敓鐧�(f膩)甯冪▍鍕�(w霉)甯 €冭│鐨勭浉闂�(gu膩n)妯℃摤瑭﹂锛屽ぇ瀹惰鍦ㄦ墡瀵�(sh铆)鍩虹(ch菙)鐭ヨ瓨(sh铆)鐨勫熀绀�(ch菙)涓婂鍋氶锛岄爯(y霉)?锛熷繉顚庤崥鍥虫▽顛庯紤閰掝€濆敡w鍏�(n猫i)瀹瑰涓嬶細

榛�(di菐n)鎿婃煡鐪嬶細2019绋呭嫏(w霉)甯 €冭│銆婅病(c谩i)鍕�(w霉)鑸囨渻(hu矛)瑷�(j矛)銆嬫彁楂橀

鍠伕椤�

1.鐢插叕鍙搁仼鐢ㄧ殑浼佹キ(y猫)鎵€寰楃▍绋呯巼鐐�25%锛�2017骞�12鏈�20鏃ヨ臣鍏ヤ竴闋�(xi脿ng)涓嶉渶瑕佸畨瑁濈殑鍥哄畾璩囩敘(ch菐n)锛屾垚鏈偤500钀厓锛岃┎闋�(xi脿ng)鍥哄畾璩囩敘(ch菐n)鐨勪娇鐢ㄥ勾闄愮偤10骞达紝閲囩敤骞撮檺骞冲潎娉曡▓(j矛)鎻愭姌鑸�锛岄爯(y霉)瑷�(j矛)鍑堟畼鍊肩偤闆躲€傜▍娉曡(gu墨)瀹�锛岃┎闋�(xi脿ng)鍥哄畾璩囩敘(ch菐n)閲囩敤闆欏€嶄綑椤嶉仦娓涙硶瑷�(j矛)鎻愭姌鑸婏紝闋�(y霉)瑷�(j矛)鎶樿垔骞撮檺鐐�8骞�锛岄爯(y霉)瑷�(j矛)鍑堟畼鍊肩偤闆躲€傚墖涓嬪垪琛ㄨ堪涓�锛屾纰虹殑鏄�(銆€銆€)銆�

A.鍥犺┎闋�(xi脿ng)鍥哄畾璩囩敘(ch菐n)2019骞存湯鐨勯仦寤舵墍寰楃▍璨�(f霉)鍌典綑椤嶇偤29.69钀厓

B.鍥犺┎闋�(xi脿ng)鍥哄畾璩囩敘(ch菐n)2019骞存湯鎳�(y墨ng)纰鸿獚(r猫n)鐨勯仦寤舵墍寰楃▍璨�(f霉)鍌电偤18.75钀厓

C.鍥犺┎闋�(xi脿ng)鍥哄畾璩囩敘(ch菐n)2015骞存湯鐨勯仦寤舵墍寰楃▍璨�(f霉)鍌典綑椤嶇偤10.94钀厓

D.鍥犺┎闋�(xi脿ng)鍥哄畾璩囩敘(ch菐n)2015骞存湯鎳�(y墨ng)纰鸿獚(r猫n)鐨勯仦寤舵墍寰楃▍璩囩敘(ch菐n)鐐�18.75钀厓

2.鐢插叕鍙�2018骞村洜鏀跨瓥鎬у師鍥犵櫦(f膩)鐢熺稉(j墨ng)鐕熻櫑鎼�500钀厓锛屾寜鐓х▍娉曡(gu墨)瀹氾紝瑭茶櫑鎼嶅彲鐢ㄤ簬鎶垫笡浠ュ悗5鍊�(g猫)鏈�(hu矛)瑷�(j矛)骞村害鐨勬噳(y墨ng)绱嶇▍鎵€寰楅銆傝┎鍏徃闋�(y霉)瑷�(j矛)鏈締5骞撮枔鑳藉鐢�(ch菐n)鐢熻冻澶犵殑鎳�(y墨ng)绱嶇▍鎵€寰楅褰岃(b菙)铏ф悕锛屼笅鍒楅棞(gu膩n)浜庤┎缍�(j墨ng)鐕熻櫑鎼嶇殑琛ㄨ堪涓�锛屾纰虹殑鏄�(銆€銆€)銆�

A.涓嶇敘(ch菐n)鐢熸毇鏅�(sh铆)鎬у樊鐣�

B.鐢�(ch菐n)鐢熸噳(y墨ng)绱嶇▍鏆檪(sh铆)鎬у樊鐣�500钀厓

C.鐢�(ch菐n)鐢熷彲鎶垫墸鏆檪(sh铆)鎬у樊鐣�500钀厓

D.鐢�(ch菐n)鐢熸毇鏅�(sh铆)鎬у樊鐣�锛屼絾涓嶇⒑瑾�(r猫n)閬炲欢鎵€寰楃▍璩囩敘(ch菐n)

3.2019骞�1鏈�1鏃�锛岀敳鍏徃浠�2044.70钀厓鑷瓑鍒稿競鍫磋臣鍏ョ暥(d膩ng)鏃ョ櫦(f膩)琛岀殑涓€闋�(xi脿ng)3骞存湡鍒版湡閭勬湰浠樻伅鍦嬪偟銆傝┎鍦嬪偟绁ㄩ潰閲戦鐐�2000钀厓锛岀エ闈㈠勾鍒╃巼鐐�5%锛屽勾瀵�(sh铆)闅涘埄鐜囩偤4%锛屽埌鏈熸棩鐐�2018骞�12鏈�31鏃ャ€傜敳鍏徃灏囪┎鍦嬪偟浣滅偤鍌垫瑠(qu谩n)鎶曡硣鏍哥畻銆傜▍娉曡(gu墨)瀹�锛屽湅鍌靛埄鎭敹鍏ュ厤浜ゆ墍寰楃▍銆�2019骞�12鏈�31鏃ヨ┎鍌垫瑠(qu谩n)鎶曡硣鐨勮▓(j矛)绋呭熀绀�(ch菙)鐐�(銆€銆€)钀厓銆�

A.2126.49

B.2000

C.2044.70

D.0

4.2019骞�1鏈�1鏃ワ紝B鍏徃鐐哄叾100鍚嶄腑灞や互涓婄鐞嗕汉鍝℃瘡浜烘巿浜�100浠界従(xi脿n)閲戣偂绁ㄥ鍊兼瑠(qu谩n)锛岄€欎簺浜哄摗寰�2019骞�1鏈�1鏃ヨ捣蹇呴爤鍦ㄨ┎鍏徃閫ｇ簩(x霉)鏈嶅嫏(w霉)3骞达紝鍗冲彲鑷�2021骞�12鏈�31鏃ヨ捣鏍规摎(j霉)鑲″児(ji脿)鐨勫闀峰箙搴︾嵅寰楃従(xi脿n)閲�锛岃┎澧炲€兼瑠(qu谩n)鎳�(y墨ng)鍦�2022骞�12鏈�31鏃ヤ箣鍓嶈浣垮畬鐣�銆侭鍏徃2019骞�12鏈�31鏃ヨ▓(j矛)绠楃⒑瀹氱殑鎳�(y墨ng)浠樿伔宸ヨ柂閰殑浣欓鐐�300钀厓銆傜▍娉曡(gu墨)瀹�锛屼互鐝�(xi脿n)閲戠祼(ji茅)绠楃殑鑲′唤鏀粯褰㈡垚鐨勬噳(y墨ng)浠樿伔宸ヨ柂閰�锛屽(sh铆)闅涙敮浠樻檪(sh铆)鍙▓(j矛)鍏ユ噳(y墨ng)绱嶇▍鎵€寰楅銆�2019骞�12鏈�31鏃�锛岃┎鎳�(y墨ng)浠樿伔宸ヨ柂閰殑瑷�(j矛)绋呭熀绀�(ch菙)鐐�(銆€銆€)钀厓銆�

A.300

B.0

C.100

D.-300

5.A鍏徃鐐哄鍊肩▍涓€鑸磵绋呬汉锛岄仼鐢ㄧ殑澧炲€肩▍绋呯巼鐐�13%銆�2019骞�12鏈�31鏃ヨ臣鍏ヤ竴鑷�(t谩i)涓嶉渶瑕佸畨瑁濈殑瑷�(sh猫)鍌�锛岃臣璨峰児(ji脿)娆剧偤200钀厓锛屽鍊肩▍绋呴鐐�26钀厓锛岃臣鍏ョ暥(d膩ng)鏃ュ嵆鎶曞叆琛屾斂绠＄悊閮ㄩ杸浣跨敤锛岄爯(y霉)瑷�(j矛)浣跨敤骞撮檺鐐�5骞�锛岄爯(y霉)瑷�(j矛)鍑堟畼鍊肩偤闆�锛屾渻(hu矛)瑷�(j矛)閲囩敤骞撮檺骞冲潎娉曡▓(j矛)鎻愭姌鑸娿€傜▍娉曡(gu墨)瀹氶噰鐢ㄩ洐鍊嶄綑椤嶉仦娓涙硶瑷�(j矛)鎻愭姌鑸�锛屾姌鑸婂勾闄愬強鍑堟畼鍊艰垏鏈�(hu矛)瑷�(j矛)浼拌▓(j矛)鐩稿悓锛孉鍏徃閬╃敤鐨勬墍寰楃▍绋呯巼鐐�25%銆�2021骞�12鏈�31鏃ヨ┎瑷�(sh猫)鍌欑敘(ch菐n)鐢熺殑鎳�(y墨ng)绱嶇▍鏆檪(sh铆)鎬у樊鐣颁綑椤嶇偤(銆€銆€)钀厓銆�

A.120

B.48

C.72

D.12

绛旀瑕嬬浜岄爜

2019骞寸▍鍕�(w霉)甯 €冭│婧�(zh菙n)鑰冭瓑鎵撳嵃灏囦簬11鏈堜唤閫�(j矛n)琛岋紝鐐洪伩鍏嶈€冪敓閷�(cu貌)閬庢簴(zh菙n)鑰冭瓑鎵撳嵃鏅�(sh铆)闁�锛岀挵(hu谩n)鐞冪恫(w菐ng)鏍℃彁渚� 鍏嶈不(f猫i)闋�(y霉)绱勭煭淇℃彁閱�鏈嶅嫏(w霉)锛屾簴(zh菙n)鑰冭瓑鎵撳嵃鍓嶆垜鍊戝皣浠ョ煭淇″舰寮忔彁閱掓偍鎵撳嵃2019绋呭嫏(w霉)甯簴(zh菙n)鑰冭瓑鐨勬檪(sh铆)闁�锛岃珛(q菒ng)鍙婃檪(sh铆)闋�(y霉)绱�銆�

2019骞寸▍鍕�(w霉)甯 €冭│姝ｅ湪鍌欒€冧腑锛岀挵(hu谩n)鐞冪恫(w菐ng)鏍＄▍鍕�(w霉)甯牷閬撶偤鑰冪敓鏁寸悊2019绋呭嫏(w霉)甯 €冭│銆婅病(c谩i)鍕�(w霉)鑸囨渻(hu矛)瑷�(j矛)銆嬪柈閬告彁楂橀渚涘ぇ瀹剁反缈�(x铆)锛岀浉闂�(gu膩n)淇℃伅璜�(q菒ng)鎸佺簩(x霉)闂�(gu膩n)娉�!鎴戝€戦倓鐐鸿€冪敓婧�(zh菙n)鍌欎簡鏇村鍏嶈不(f猫i)瑭﹂锛岃┏鎯呴粸(di菐n)鎿婁笅鏂规寜閳曟煡鐪嬨€�

鍠伕椤岀瓟妗�

1.銆愮瓟妗堛€慉

銆愯В鏋愩€�2019骞村勾鏈 ┎闋�(xi脿ng)鍥哄畾璩囩敘(ch菐n)鐨勮超闈㈠児(ji脿)鍊�=500-500/10×2=400(钀厓)锛屽叾瑷�(j矛)绋呭熀绀�(ch菙)=(500-500×2/8)-(500-500×2/8)×2/8=281.25(钀厓)锛屽浐瀹氳硣鐢�(ch菐n)璩潰鍍�(ji脿)鍊煎ぇ浜庤▓(j矛)绋呭熀绀�(ch菙)锛屾噳(y墨ng)纰鸿獚(r猫n)鐨勯仦寤舵墍寰楃▍璨�(f霉)鍌典綑椤�=(400-281.25)×25%=29.69(钀厓)銆�

2.銆愮瓟妗堛€�

C銆愯В鏋愩€戠敳鍏徃2018骞寸櫦(f膩)鐢熺殑鏈綄瑁�(b菙)铏ф悕鍙互鍦ㄦ湭渚�5骞村収(n猫i)绋呭墠鎵ｉ櫎锛屾渻(hu矛)娓涘皯浼佹キ(y猫)鏈締鏈熼枔鐨勬噳(y墨ng)绱嶇▍鎵€寰楅锛屽洜姝ょ櫦(f膩)鐢熺殑鏈綄瑁�(b菙)铏ф悕500钀厓灞簬鍙姷鎵ｆ毇鏅�(sh铆)鎬у樊鐣�锛屼笖绗﹀悎閬炲欢鎵€寰楃▍璩囩敘(ch菐n)纰鸿獚(r猫n)姊濅欢锛屾噳(y墨ng)纰鸿獚(r猫n)閬炲欢鎵€寰楃▍璩囩敘(ch菐n)銆�

3.銆愮瓟妗堛€慉

銆愮瓟妗堛€戝偟娆�(qu谩n)鎶曡硣璩潰鍍�(ji脿)鍊�=2044.70×(1+4%)=2126.49(钀厓)锛岃▓(j矛)绋呭熀绀�(ch菙)鐐�2126.49钀厓銆�

4.銆愮瓟妗堛€態

銆愯В鏋愩€戣┎鎳�(y墨ng)浠樿伔宸ヨ柂閰殑瑷�(j矛)绋呭熀绀�(ch菙)=璩潰鍍�(ji脿)鍊�300-鍙緸鏈締缍�(j墨ng)婵�(j矛)鍒╃泭涓墸闄ょ殑閲戦300=0銆�

5.銆愮瓟妗堛€態

銆愯В鏋愩€�2021骞�12鏈�31鏃ヨ┎瑷�(sh猫)鍌欑殑璩潰鍍�(ji脿)鍊�=200-200÷5×2=120(钀厓)锛岃▓(j矛)绋呭熀绀�(ch菙)=200-200×40%-(200-200×40%)×40%=72(钀厓)锛�2021骞�12鏈�31鏃ヨ┎瑷�(sh猫)鍌欑敘(ch菐n)鐢熺殑鎳�(y墨ng)绱嶇▍鏆檪(sh铆)鎬у樊鐣颁綑椤�=120-72=48(钀厓)銆�

2019骞寸▍鍕�(w霉)甯 €冭│婧�(zh菙n)鑰冭瓑鎵撳嵃灏囦簬11鏈堜唤閫�(j矛n)琛�锛岀偤閬垮厤鑰冪敓閷�(cu貌)閬庢簴(zh菙n)鑰冭瓑鎵撳嵃鏅�(sh铆)闁�锛岀挵(hu谩n)鐞冪恫(w菐ng)鏍℃彁渚� 鍏嶈不(f猫i)闋�(y霉)绱勭煭淇℃彁閱�鏈嶅嫏(w霉)锛屾簴(zh菙n)鑰冭瓑鎵撳嵃鍓嶆垜鍊戝皣浠ョ煭淇″舰寮忔彁閱掓偍鎵撳嵃2019绋呭嫏(w霉)甯簴(zh菙n)鑰冭瓑鐨勬檪(sh铆)闁�锛岃珛(q菒ng)鍙婃檪(sh铆)闋�(y霉)绱勩€�

绶ㄨ集鎺ㄨ枽

鍒嗕韩鍒帮細绶ㄨ集锛氬嫉浣充匠

涓婁竴绡囷細2019绋呭嫏(w霉)甯 €冭│銆婅病(c谩i)鍕�(w霉)鑸囨渻(hu矛)瑷�(j矛)銆嬫彁楂橀(9鏈�19鏃ユ洿鏂板畬鐣�)

涓嬩竴绡囷細2019绋呭嫏(w霉)甯 €冭│銆婅病(c谩i)鍕�(w霉)鑸囨渻(hu矛)瑷�(j矛)銆嬪閬告彁楂橀

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鏇村璩囨枡

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